APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS DERIVED FROM 

“UNAVAILABLE” AND “AVAILABLE” TRUST OR SPECIAL FUND RECEIPT ACCOUNTS

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Version 

Number

Date Description of Change Effective USSGL TFM

1.0 5/17/12 Original TFM S2 12-03

1.1 9/25/18 Update USSGL account titles and 

financial statements.

TFM Bulletin No. 2018-08

NOTE: This scenario follows USSGL TFM Bulletin No 2018-08 (August 2018) and Part 2 Fiscal 2019 crosswalks. 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 3 of 37 IRC Handout September 25, 2018

Background:

As discussed and defined in the Analytical Perspectives of the President’s Budget, agency activities are grouped into two major 

categories – Federal funds and trust funds. Federal funds are comprised of several fund types, including special funds. Special funds 

“consist of receipt accounts for Federal fund receipts that laws have designated for specific purposes and the associated appropriation 

accounts for the expenditure of those receipts.” Trust funds, which are outside of the Federal funds category, account for the “receipt 

and expenditure of monies by the Government for carrying out specific purposes and programs in accordance with the terms of a

statute that designates the fund as a trust fund ... or for carrying out the stipulations of a trust where the Government itself is the 

beneficiary ...”1

Furthermore, as defined in the Treasury Financial Manual (TFM), and as outlined below, each trust non-revolving or special fund 

receipt account is designated as either “available” or “unavailable” for expenditure. Amounts deposited to available receipt accounts 

are available for expenditure without further action, and are therefore moved immediately to the corresponding expenditure account. 

This immediate action is sometimes referred to as an “invisible warrant.” Once the amounts are in the expenditure account, they may 

then be invested if the legislation prescribes. Note however, that in some instances, use is restricted to investment only or is precluded 

by a limitation or benefit formula.2

 USSGL account 411400, “Appropriated Receipts Derived from Available Trust or Special Fund 

Receipts,” is used to record these types of transactions. In contrast, amounts credited to unavailable receipt accounts retain the 

balances until legislation is enacted which allows an agency to obligate and expend those balances. The balances will then be 

appropriated, via Treasury warrant, from the unavailable receipt account to the corresponding expenditure account. USSGL account 

411300, “Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts,” is used to record these types of 

transactions.

The following are partial excerpts of non-revolving receipt accounts from I TFM Part 2, Chapter 1500 (dated July 3, 2017), which 

define and describe trust and special fund receipt accounts, and their designation as “available” or “unavailable.”

 1 Analytical Perspectives, Budget of the United States Government, Fiscal Year 2018, Budget Concepts, Page 76 -77 2 I TFM Part 2, Chapter 1500, Section 1525.20 (July 3, 2017)
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 4 of 37 IRC Handout September 25, 2018

1520.15 – Special Fund Receipt Accounts

[Fiscal Service credits special fund receipt accounts with receipts from specific sources collected by law for specific purposes. At the 

point of collection, these receipts either are available immediately or unavailable for expenditures depending upon statutory

requirements...]

1520.20 – Trust Fund Receipt Accounts

[Fiscal Service credits trust fund receipt accounts with receipts generated by the terms of a trust agreement or statute that designates a 

fund as a trust fund. At the point of collection, these receipts either are available immediately or unavailable for expenditure 

depending upon statutory requirements, the terms of the trust agreement, and/or other provisions of law ...]

1525.20 – Available Receipts

[Available receipts are special or trust fund receipts that, pursuant to law, are available as appropriations to a single agency for 

expenditure without further congressional action. In some fund accounts, use is restricted to investment only or is precluded by a 

limitation or benefit formula. An available receipt account carries the same symbolization as its corresponding expenditure account 

except that an “X” is inserted in the expenditure account to indicate the period of availability of such funds for obligation. However, 

in special circumstances involving dedicated collections for current year obligations and expenditures, these funds are placed in an 

unavailable receipt account until Fiscal Service prepares a warrant to move the funds to a current fiscal year expenditure account...]

1525.30 – Unavailable Receipts3

[Unavailable receipts are receipts that, at the time of collection, are not appropriated and not immediately available for expenditure. 

This is because:

• Congress limited the amount available for expenditure; OR

• Agencies cleared amounts credited to receipt accounts, in whole or in part, before taking appropriation warrant action.

 3 This scenario involves trust non-revolving and special fund receipt accounts. Unavailable receipts could be general fund, special fund or trust non-revolving 

fund receipts. In addition to the classification as unavailable, trust non-revolving fund and special fund receipts are also classified as unappropriated.
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 5 of 37 IRC Handout September 25, 2018

Unappropriated receipts held in special and trust fund receipt accounts are unavailable for expenditure until appropriated pursuant to 

specific legislative provisions. Unappropriated receipts sometimes are invested. In these circumstances, Treasury designates the fund 

as “available only for investment.”]

1520.50 – Special Fund Expenditure Accounts

Fiscal Service establishes special fund expenditure accounts to record amounts appropriated from special fund receipts. Agencies may 

expend these receipts for special programs according to specific provisions of law.

1520.55 – Trust Fund Expenditure Accounts4

Fiscal Service establishes trust fund expenditure accounts to record amounts appropriated from trust fund receipts. Agencies may 

expend these receipts for specific purposes or programs according to the terms of a trust agreement or statute.

 4 This is referring to a trust non-revolving expenditure account.
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 6 of 37 IRC Handout September 25, 2018

Listing of USSGL Account Used in This Scenario:

Account Number Account Title

Budgetary

411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts

411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

420100 Total Actual Resources - Collected

445000 Unapportioned Authority

451000 Apportionments

461000 Allotments – Realized Resources

480100 Undelivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

331000 Cumulative Results of Operations

574000 Appropriated Dedicated Collections Transferred In

574500 Appropriated Dedicated Collections Transferred Out

590000 Other Revenue

610000 Operating Expenses/Program Costs
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 7 of 37 IRC Handout September 25, 2018

Attachment A

Appropriated Trust Non-Revolving or Special Fund Receipts

Derived from “Unavailable” Trust or Special Fund Receipt 

Accounts
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 8 of 37 IRC Handout September 25, 2018

Attachment A: Appropriated Trust Non-Revolving or Special Fund Receipts Derived from “Unavailable” Trust or Special 

Fund Receipt Accounts.

Scenario Assumptions:

• The GTAS BEA Category Indicator Attribute for illustration purposes is mandatory.

• This scenario addresses a special fund expenditure account. The same logic applies to a trust non-revolving expenditure 

account.

• This is a no year TAS.

Beginning Trial Balance:

“Unavailable” Special Fund 

Receipt Account

Special Fund Expenditure 

Account

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected - - 60,000 -

445000 Unapportioned Authority - - - 60,000

Total - - 60,000 60,000

Proprietary

101000 (G)5 Fund Balance With Treasury 75,000 - 60,000 -

331000 Cumulative Results of Operations - 75,000 - 60,000

Total 75,000 75,000 60,000 60,000

 5 The Federal/Non-Federal attribute domain value of “G” will always have trading partner 099 agency identifier.
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 9 of 37 IRC Handout September 25, 2018

1. To record the collection of revenue into the special fund receipt accounts. The funds remain in the unavailable receipt account until 

appropriated according to the terms of the legislation.

“Unavailable” Special Fund Receipt 

Account

Debit Credit TC Special Fund Expenditure 

Account

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

101000 (G) Fund Balance With Treasury 

 (RC 40)6

 590000 (F)7 Other Revenue

120,000

120,000

C188

Budgetary Entry

None

Proprietary Entry 

None 

2. To record the amount of appropriation derived from the agency’s unavailable special fund receipt account to the expenditure account. 

This is accomplished via Treasury warrant, and results from specific legislation appropriating the funds.

“Unavailable” Special Fund Receipt 

Account

Debit Credit TC Special Fund Expenditure 

Account

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

574500 (F) Appropriated Dedicated 

Collections Transferred Out (RC 7) 

 101000 (G) Fund Balance With Treasury

 (RC 40)

90,000

90,000

A183

Budgetary Entry

411300 Appropriated Receipts Derived 

from Unavailable Trust or Special 

Fund Receipts 

 445000 Unapportioned Authority

Proprietary Entry 

101000 (G) Fund Balance With 

Treasury (RC 40)

 574000 (F) Appropriated Dedicated 

 Collections Transferred In (RC 7) 

90,000

90,000

90,000

90,000

A184

 6 RC – Reciprocal Category is shown for Intragovernmental Elimination Analysis (not included in GTAS upload) 7 F will always have 3 digit trading partner agency identifier.
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 10 of 37 IRC Handout September 25, 2018

3. To record budget authority apportioned by the Office of Management and Budget and available for allotment.

“Unavailable” Special Fund Receipt 

Account

Debit Credit TC Special Fund Expenditure 

Account

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

445000 Unapportioned Authority

 451000 Apportionments

Proprietary Entry 

None 

40,000

40,000

A116

4. To record the allotment of authority.

“Unavailable” Special Fund Receipt 

Account

Debit Credit TC Special Fund Expenditure 

Account

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized 

 Resources

Proprietary Entry 

None 

40,000

40,000

A120
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 11 of 37 IRC Handout September 25, 2018

5. To record current-year undelivered orders without an advance.

“Unavailable” Special Fund Receipt 

Account

Debit Credit TC Special Fund Expenditure 

Account

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

461000 Allotments – Realized 

Resources

 480100 Undelivered Orders –

 Obligations, Unpaid

Proprietary Entry 

None 

25,000

25,000

B306

6. To record the payment and disbursement of funds.

“Unavailable” Special Fund Receipt 

Account

Debit Credit TC Special Fund Expenditure 

Account

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

480100 Undelivered Orders –

Obligations, Unpaid

 490200 Delivered Orders –

 Obligations, Paid

Proprietary Entry 

610000 (F) Operating 

Expenses/Program Costs (RC 24)

 101000 (G) Fund Balance With 

 Treasury (RC 40)

25,000

25,000

25,000

25,000

B107
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 12 of 37 IRC Handout September 25, 2018

Preclosing Adjusted Trial Balance8:

“Unavailable” Special Fund 

Receipt Account

Special Fund Expenditure 

Account

Account Description Debit Credit Debit Credit

Budgetary

411300 Appropriated Receipts Derived from 

Unavailable Trust or Special Fund Receipts

- -

90,000 -

420100 Total Actual Resources - Collected - - 60,000 -

445000 Unapportioned Authority - - - 110,000

461000 Allotments – Realized Resources - - - 15,000

490200 Delivered Orders – Obligations, Paid - - - 25,000

Total - - 150,000 150,000

Proprietary

101000 (G) Fund Balance With Treasury 105,000 - 125,000 -

331000 Cumulative Results of Operations - 75,000 - 60,000

574000 (F)

Appropriated Dedicated Collections 

Transferred In - - - 90,000

574500 (F)

Appropriated Dedicated Collections 

Transferred Out 90,000 - - -

590000 (F) Other Revenue - 120,000 - -

610000 (F) Operating Expenses/Program Costs - - 25,000 -

Total 195,000 195,000 150,000 150,000

 8 NOTE: Separate trial balances for the receipt and expenditure accounts are submitted to the Department of the Treasury, via GTAS.
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 13 of 37 IRC Handout September 25, 2018

Closing Entries:

8. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for unexpired multi-year 

and no-year funds.

“Unavailable” Special Fund Receipt 

Account

Debit Credit TC Special Fund Expenditure 

Account

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

461000 Allotments – Realized 

Resources

 445000 Unapportioned Authority

Proprietary Entry 

None 

15,000

15,000

F308

7. To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

“Unavailable” Special Fund Receipt 

Account

Debit Credit TC Special Fund Expenditure 

Account

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

420100 Total Actual Resources -

Collected

 411300 Appropriated Receipts 

 Derived from Unavailable Trust or 

 Special Fund Receipts

Proprietary Entry 

None

90,000

90,000

F302
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 14 of 37 IRC Handout September 25, 2018

9. To record the closing of paid delivered orders to total actual resources.

“Unavailable” Special Fund Receipt 

Account

Debit Credit TC Special Fund Expenditure 

Account

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

490200 Delivered Orders –

Obligations, Paid

 420100 Total Actual Resources –

 Collected

Proprietary Entry 

None 

25,000

25,000

F314

10. To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations. 

“Unavailable” Special Fund Receipt 

Account

Debit Credit TC Special Fund Expenditure 

Account

Debit Credit TC

Budgetary Entry

None

Proprietary Entry

590000 (F) Other Revenue (RC 24)

 331000 Cumulative Results of Operations

 574500 (F) Appropriated Dedicated 

 Collections Transferred Out (RC 7)

120,000

30,000

90,000

F336

Budgetary Entry

None

Proprietary Entry 

574000 (F) Appropriated Dedicated 

Collections Transferred In (RC 7)

 331000 Cumulative Results of 

 Operations

 610000 (F) Operating Expenses/

 Program Costs (RC 24)

90,000

65,000

25,000

F336
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 15 of 37 IRC Handout September 25, 2018

Post-Closing Trial Balance:

“Unavailable” Special Fund

Receipt Account

Special Fund Expenditure 

Account

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected - - 125,000 -

445000 Unapportioned Authority - - - 125,000

Total - - 125,000 125,000

Proprietary

101000 (G) Fund Balance With Treasury 105,000 - 125,000 -

331000 Cumulative Results of Operations - 105,000 - 125,000

Total 105,000 105,000 125,000 125,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 16 of 37 IRC Handout September 25, 2018

Financial Statements:

BALANCE SHEET

Line 

No.

Special Fund Receipt/ 

Expenditure Accounts

Assets (Note 2)

Intragovernmental

 1. Fund Balance with Treasury (Note 3) (101000E) 230,000

 6. Total intragovernmental 230,000

15. Total assets 230,000

Liabilities (Note 13)

28. Total Liabilities -

Net Position

32.

Cumulative results of operations - Funds From Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) (331000B, 574000E, 574500E, 590000E, 610000E) 230,000

34. Total Net Position – Funds From Dedicated Collections (Combined or Consolidated Totals) (Note 21) 230,000

36. Total Net Position 230,000

37. Total liabilities and net position 230,000

STATEMENT OF NET COST

Line 

No.

Special Fund Receipt/ 

Expenditure Accounts

Gross Program Costs (Note 22):

Program A:

1. Gross costs (610000E) 25,000

2. Less: earned revenue -

3. Net program costs 25,000

5. Net program costs including Assumption Changes: 25,000

8. Net cost of operations 25,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 17 of 37 IRC Handout September 25, 2018

STATEMENT OF CHANGES IN NET POSITION

 Special Fund Receipt/ 

Expenditure Accounts

Line 

No.

All Other Funds Dedicated Funds

Cumulative Results from Operations:

10. Beginning Balances (331000B) - 135,000

12. Beginning balances, as adjusted - 135,000

Budgetary Financing Sources:

15. Nonexchange revenue (590000E) - 120,000

17. Transfers-in/out without reimbursement (+/-) (574000E, 574500E) - -

23. Total Financing Sources 120,000

24. Net Cost of Operations (+/-) - (25,000)

25. Net Change (calc.) - 95,000

26. Cumulative Results of Operations - 230,000

27. Net Position - 230,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 18 of 37 IRC Handout September 25, 2018

STATEMENT OF BUDGETARY RESOURCES

Special Fund Receipt/ 

Expenditure Accounts

Line 

No. Budgetary resources:

1051 Unobligated balance from prior year budget authority, net (discretionary and mandatory) ( 420100B) 60,000

1290 Appropriations (discretionary and mandatory) (411300E) 90,000

1910 Total budgetary resources 150,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 29) (490200E) 25,000

Unobligated balance, end of year:

2204 Apportioned, unexpired account (461000E) 15,000

2404 Unapportioned, unexpired account (445000E) 110,000

2412 Unexpired unobligated balance, end of year 125,000

2490 Unobligated balance, end of year (total) 125,000

2500 Total budgetary resources 150,000

Outlays, net:

4190 Outlays, net (total) (discretionary and mandatory) (calc.) (490200E) 25,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 19 of 37 IRC Handout September 25, 2018

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

“Unavailable” Special 

Fund Receipt Account

Special Fund 

Expenditure Account 

Line 

No.

BUDGETARY RESOURCES SF 133 Schedule P SF 133 Schedule P

0900 Total new obligations, unexpired accounts (490200E) - - - 25,000

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (420100B) - - 60,000 60,000

Budget authority:

Appropriations:

Mandatory:

1201 Appropriation (special or trust fund) (411300E) - - 90,000 90,000

1260 Appropriation, mandatory (total) - - 90,000 90,000

1900 Budget authority (total) - - 90,000 90,000

1910 Total budgetary resources (calc.) - - 150,000 -

1930 Total budgetary resources available (calc.) - - - 150,000

Memorandum (non-add) entries:

All accounts:

1941 Unexpired unobligated balance, end of year (445000E, 461000E) - - - 125,000

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2001 Category A (by quarter) (490200E) - - 25,000 -

2004 Direct obligations (total) - - 25,000 -

2170 New obligations, unexpired accounts - - 25,000 -

2190 New obligations and upward adjustments (total) - - 25,000 -

Unobligated balance:

Apportioned, unexpired accounts:

2201 Available in the current period (461000E) - - 15,000 -
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 20 of 37 IRC Handout September 25, 2018

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

“Unavailable” Special 

Fund Receipt Account

Special Fund

Expenditure Account

Unapportioned, unexpired accounts SF 133 Schedule P SF 133 Schedule P

2403 Other (445000E) - - 110,000 -

2500 Total budgetary resources (calc.) - - 150,000 -

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (490200E) - - 25,000 25,000

3020 Outlays (gross) (-) (490200E) - - (25,000) (25,000)

BUDGET AUTHORITY AND OUTLAYS, NET

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross - - 90,000 90,000

4100 Outlays from new mandatory authority (490200E) - - 25,000 25,000

4110 Outlays, gross (total) (490200E) - - 25,000 25,000

4160 Budget authority, net (mandatory) - - 90,000 90,000

4170 Outlays, net (mandatory) 25,000 25,000

4180 Budget authority, net (total) - - 90,000 90,000

4190 Outlays, net (total) - - 25,000 25,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 21 of 37 IRC Handout September 25, 2018

Reclassified Financial Statements:

RECLASSIFIED BALANCE SHEET

Line 

No.

Special Fund Receipt/ 

Expenditure Accounts 

1 Assets

3 Federal

3.1 Fund balance with Treasury (RC 40)/1 (101000E) 230,000

3.14 Total federal assets 230,000

4 Total assets 230,000

5 Liabilities:

8 Total liabilities -

9 Net position:

9.1 Net Position – funds from dedicated collections (310100E, 310700E, 510000E, 570000E, 610000E, 

661000E, 671000E) 230,000

10 Total net position 230,000

11 Total liabilities and net position 230,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 22 of 37 IRC Handout September 25, 2018

RECLASSIFIED STATEMENT OF NET COST

Line 

No.

Special Fund Receipt/ 

Expenditure Accounts 

1 Gross cost

7 Federal gross cost

7.3 Buy/sell cost (RC 24)/2 (610000E) 25,000

8 Total federal gross cost 25,000

9 Department total gross cost 25,000

10 Earned revenue -

14 Department total earned revenue -

15 Net cost of operations 25,000

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Special Fund Receipt/

Expenditure Accounts

Line 

No.

All Other 

Funds 

Dedicated Funds

1 Net position, beginning of period (331000B) - 135,000

4 Net position, beginning of period - adjusted - 135,000

7 Budgetary financing sources:

7.4 Appropriations of unavailable special or trust fund receipts transfers-in (RC 07) – Footnote 1 

(574000E)

-

90,000

7.5 Appropriations of unavailable special or trust fund receipts transfers-out (RC 07) – Footnote 1 

(574500E)

-

(90,000)

7.14 Other budgetary financing sources (RC 29)_- Footnote 1,8 (590000E) - 120,000

7.20 Total budgetary financing sources (calc.) - 120,000

9 Net cost of operations (+/-) - (25,000)

10 Net position, end of period - 230,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 23 of 37 IRC Handout September 25, 2018

Attachment B

Appropriated Trust Non-Revolving or Special Fund Receipts

Derived from “Available” Trust or Special Fund Receipt Accounts
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 24 of 37 IRC Handout September 25, 2018

Attachment B: Appropriated Trust Non-Revolving or Special Fund Receipts Derived from “Available” Trust or Special Fund 

Receipt Accounts.

Scenario Assumptions:

• The GTAS BEA Category Indicator Attribute for illustration purposes is mandatory.

• The fund is a trust non-revolving expenditure account.

• This is a no year TAS.

Beginning Trial Balance:

“Available” Trust Fund

Receipt Account

Trust Fund Expenditure 

Account

Account Description Debit Credit Debit Credit

Budgetary N/A*

420100 Total Actual Resources - Collected - - 60,000 -

445000 Unapportioned Authority - - - 60,000

Total - - 60,000 60,000

Proprietary

101000 (G) Fund Balance With Treasury - - 60,000 -

331000 Cumulative Results of Operations - - - 60,000

Total - - 60,000 60,000

* NOTE: “Available” trust non-revolving or special fund receipt accounts never carry a beginning balance. Receipts that are 

deposited/credited during the year to available trust non-revolving or special fund receipt accounts are automatically appropriated 

(a.k.a. “invisible warrant”) to the corresponding trust non-revolving or special fund expenditure account. There is no ‘document’ 

processed that moves the fund balance.
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 25 of 37 IRC Handout September 25, 2018

Therefore, all accounting entries that follow are illustrated in the trust non-revolving fund expenditure account. Funds with 

investment authority are immediately available for investment. Budget authority is either available or unavailable for obligation 

pursuant to the enacted public law.

Furthermore, only one adjusted trial balance, that of the expenditure account Treasury Appropriation Fund Symbols (TAFS), is 

submitted to the Department of the Treasury, via the Governmentwide Treasury Account Symbol Adjusted Trial Balance System 

(GTAS). This is based on the amount in Central Accounting Reporting Systems (CARS) reflected in the GWA Expenditure Account 

TAS.

1. To record revenue to a trust non-revolving expenditure account via the available trust non-revolving receipt account in which the revenue 

is immediately available for obligation. Receipts are deposited and credited to the trust fund receipt account, and automatically 

appropriated (“invisible warrant”) to the corresponding trust fund expenditure account.

Trust Fund Expenditure Account Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

 445000 Unapportioned Authority

Proprietary Entry

101000 (G) Fund Balance With Treasury (RC 40)

 590000 (F) Other Revenue (RC 24)

120,000

120,000

120,000

120,000

A186

2. To record budget authority apportioned by the Office of Management and Budget and available for allotment.

Trust Fund Expenditure Account Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority

 451000 Apportionments

Proprietary Entry

None

40,000

40,000

A116
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 26 of 37 IRC Handout September 25, 2018

3. To record the allotment of authority.

Trust Fund Expenditure Account Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

None

40,000

40,000

A120

4. To record current-year undelivered orders without an advance.

Trust Fund Expenditure Account Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

None

25,000

25,000

B306
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 27 of 37 IRC Handout September 25, 2018

5. To record the payment and disbursement of funds not previously accrued.

Trust Fund Expenditure Account Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

610000 (F) Operating Expenses/Program Costs (RC 24)

 101000 (G) Fund Balance With Treasury (RC 40)

25,000

25,000

25,000

25,000

B107

Preclosing Adjusted Trial Balance:

Trust Fund Expenditure Account

Account Description Debit Credit

Budgetary

411400

Appropriated Receipts Derived from Available Trust or Special 

Fund Receipts 120,000 -

420100 Total Actual Resources - Collected 60,000 -

445000 Unapportioned Authority - 140,000

461000 Allotments – Realized Resources - 15,000

490200 Delivered Orders – Obligations, Paid - 25,000

Total 180,000 180,000

Proprietary

101000 (G) Fund Balance With Treasury 155,000 -

331000 Cumulative Results of Operations - 60,000

590000 (F) Other Revenue - 120,000

610000 (F) Operating Expenses/Program Costs 25,000 -

Total 180,000 180,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 28 of 37 IRC Handout September 25, 2018

Closing Entries:

1. To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

Trust Fund Expenditure Account Debit Credit TC

Budgetary Entry

420100 Total Actual Resources - Collected

 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

Proprietary Entry

None

120,000

120,000

F302

2. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for unexpired multi-year 

and no-year funds. 

Trust Fund Expenditure Account Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 445000 Unapportioned Authority

Proprietary Entry

None

15,000

15,000

F308
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 29 of 37 IRC Handout September 25, 2018

3. To record the closing of paid delivered orders to total actual resources.

Trust Fund Expenditure Account Debit Credit TC

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

 420100 Total Actual Resources - Collected

Proprietary Entry

None

25,000

25,000

F314

4. To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations.

Trust Fund Expenditure Account Debit Credit TC

Budgetary Entry

None

Proprietary Entry

590000 (F) Other Revenue (RC 24)

 331000 Cumulative Results of Operations

 610000 (F) Operating Expenses/Program Costs (RC 24)

120,000

95,000

25,000

F336
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 30 of 37 IRC Handout September 25, 2018

Post-Closing Trial Balance:

Trust Fund Expenditure Account

Account Description Debit Credit

Budgetary

420100 Total Actual Resources - Collected 155,000 -

445000 Unapportioned Authority - 155,000

Total 155,000 155,000

Proprietary

101000 (G) Fund Balance With Treasury 155,000 -

331000 Cumulative Results of Operations - 155,000

Total 155,000 155,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 31 of 37 IRC Handout September 25, 2018

Financial Statements:

BALANCE SHEET

Line 

No.

Trust Fund 

Expenditure Account

Assets (Note 2)

Intragovernmental

 1. Fund Balance with Treasury (Note 3) (101000E) 155,000

 6. Total intragovernmental 155,000

15. Total assets 155,000

Liabilities (Note 13)

28. Total Liabilities -

Net Position

32.

Cumulative results of operations - Funds From Dedicated Collections (Combined or Consolidated

Totals) (Note 21) (331000B, 590000E, 610000E) 155,000

34. Total Net Position – Funds From Dedicated Collections (Combined or Consolidated Totals) (Note 21) 155,000

36. Total Net Position 155,000

37. Total liabilities and net position 155,000

STATEMENT OF NET COST

Line 

No.

Trust Fund 

Expenditure Account

Gross Program Costs (Note 22):

Program A:

1. Gross costs (610000E) 25,000

2. Less: earned revenue -

3. Net program costs 25,000

5. Net program costs including Assumption Changes: 25,000

8. Net cost of operations 25,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 32 of 37 IRC Handout September 25, 2018

STATEMENT OF CHANGES IN NET POSITION

 Trust Fund Expenditure Account

Line 

No.

All Other Funds Dedicated Funds

Cumulative Results from Operations:

10. Beginning Balances (331000B) - 60,000

12. Beginning balances, as adjusted - 60,000

Budgetary Financing Sources:

15. Nonexchange revenue (590000E) - 120,000

23. Total Financing Sources 120,000

24. Net Cost of Operations (+/-) - (25,000)

25. Net Change (calc.) - 95,000

26. Cumulative Results of Operations - 155,000

27. Net Position - 155,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 33 of 37 IRC Handout September 25, 2018

STATEMENT OF BUDGETARY RESOURCES

Trust Fund 

Expenditure Account

Line 

No. Budgetary resources:

1051 Unobligated balance from prior year budget authority, net (discretionary and mandatory) (420100B) 60,000

1290 Appropriations (discretionary and mandatory) (411400E) 120,000

1910 Total budgetary resources 180,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 29) (490200E) 25,000

Unobligated balance, end of year:

2204 Apportioned, unexpired account (461000E) 15,000

2404 Unapportioned, unexpired account (445000E) 140,000

2412 Unexpired unobligated balance, end of year 155,000

2490 Unobligated balance, end of year (total) 155,000

2500 Total budgetary resources 180,000

Outlays, net:

4190 Outlays, net (total) (discretionary and mandatory) (490200E) 25,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 34 of 37 IRC Handout September 25, 2018

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Trust Fund 

Expenditure Account 

Line 

No.

BUDGETARY RESOURCES SF 133 Schedule P

0900 Total new obligations, unexpired accounts (490200E) - 25,000

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (420100B) 60,000 60,000

Budget authority:

Appropriations:

Mandatory:

1201 Appropriation (special or trust fund) (411400E) 120,000 120,000

1260 Appropriation, mandatory (total) 120,000 120,000

1900 Budget authority (total) 120,000 120,000

1910 Total budgetary resources (calc.) 180,000 -

1930 Total budgetary resources available (calc.) - 180,000

Memorandum (non-add) entries:

All accounts:

1941 Unexpired unobligated balance, end of year (445000E, 461000E) - 155,000

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2001 Category A (by quarter) (490200E) 25,000 -

2004 Direct obligations (total) 25,000 -

2170 New obligations, unexpired accounts (490200E) 25,000 -

2190 New obligations and upward adjustments (total) 25,000 -

Unobligated balance:

Apportioned, unexpired accounts:

2201 Available in the current period (461000E) 15,000 -
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 35 of 37 IRC Handout September 25, 2018

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Trust Fund 

Expenditure Account

Unapportioned, unexpired accounts SF 133 Schedule P

2403 Other (445000E) 140,000 -

2500 Total budgetary resources (calc.) 180,000 -

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (490200E) 25,000 25,000

3020 Outlays (gross) (-) (490200E) (25,000) (25,000)

BUDGET AUTHORITY AND OUTLAYS, NET

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross 120,000 120,000

4100 Outlays from new mandatory authority (490200E) 25,000 25,000

4110 Outlays, gross (total) (490200E) 25,000 25,000

4160 Budget authority, net (mandatory) 120,000 120,000

4170 Outlays, net (mandatory) 25,000 25,000

4180 Budget authority, net (total) 120,000 120,000

4190 Outlays, net (total) 25,000 25,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 36 of 37 IRC Handout September 25, 2018

Reclassified Financial Statements:

RECLASSIFIED BALANCE SHEET

Line 

No.

Trust Fund

Expenditure Account 

1 Assets

3 Federal

3.1 Fund balance with Treasury (RC 40)/1 (101000E) 155,000

3.14 Total federal assets 155,000

4 Total assets 155,000

5 Liabilities:

8 Total liabilities -

9 Net position:

9.1 Net Position – funds from dedicated collections (331000B, 590000E, 610000E) 155,000

10 Total net position 155,000

11 Total liabilities and net position 155,000
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” AND “AVAILABLE”

Effective Fiscal 2019

Page 37 of 37 IRC Handout September 25, 2018

RECLASSIFIED STATEMENT OF NET COST

Line 

No.

Trust Fund

Expenditure Account 

1 Gross cost

7 Federal gross cost

7.3 Buy/sell cost (RC 24)/2 (610000E) 25,000

8 Total federal gross cost 25,000

9 Department total gross cost 25,000

10 Earned revenue -

14 Department total earned revenue -

15 Net cost of operations 25,000

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Trust Fund 

Expenditure Accounts

Line 

No.

All Other 

Funds 

Dedicated Funds

1 Net position, beginning of period (331000B) - 60,000

4 Net position, beginning of period - adjusted - 60,000

7 Budgetary financing sources:

7.14 Other budgetary financing sources (RC 29)_- Footnote 1,8 (590000E) - 120,000

7.20 Total budgetary financing sources (calc.) - 120,000

9 Net cost of operations (+/-) - (25,000)

10 Net position, end of period - 155,000